Chapter on Zakat Al-Fitrah
Man Lā Yaḥḍuruh al-Faqīh|Volume 2|Book 2|Chapter 37
وَ رَوَى عَنْهُ هِشَامُ بْنُ اَلْحَكَمِ أَنَّهُ قَالَ: «اَلتَّمْرُ فِي اَلْفِطْرَةِ أَفْضَلُ مِنْ غَيْرِهِ لِأَنَّهُ أَسْرَعُ مَنْفَعَةً وَ ذَلِكَ أَنَّهُ إِذَا وَقَعَ فِي يَدِ صَاحِبِهِ أَكَلَ مِنْهُ» قَالَ «وَ نَزَلَتِ اَلزَّكَاةُ وَ لَيْسَ لِلنَّاسِ أَمْوَالٌ وَ إِنَّمَا كَانَتِ اَلْفِطْرَةُ.
It is narrated from Hisham ibn Al-Hakam, from Imam Jafar ibn Muhammad Al-Sadiq عليه السلام, who said: "Dates are preferred for Zakat al-Fitr over other items because they are of quicker benefit. When they reach the hands of the recipient, they can immediately eat from them." Imam عليه السلام added: "Zakat was revealed at a time when people did not have much wealth; thus, Zakat al-Fitr was established."
- Ṣaḥīḥ al-Faqīh, p. 110